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  • 2010-2014  (590)
  • Paris : OECD Publishing  (590)
  • Environment  (428)
  • Steuer  (162)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224292
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 474; Le test de micronoyaux sur les érythrocytes de mammifères
    Schlagwort(e): Environment
    Kurzfassung: The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats). The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221741
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.)
    Serie: Series on Chemical Accidents
    Schlagwort(e): Environment
    Kurzfassung: This Guidance on Developing Safety Performance Indicators (“Guidance on SPI”) was prepared to assist enterprises that wish to implement and/or review Safety Performance Indicator Programmes. The three chapters in this Guidance are designed to help enterprises better understand safety performance indicators, and how to implement SPI Programmes. Specifically, Chapter 1 provides important background information on the Guidance and on SPIs more generally including (i) a description of the target audience for this Guidance, (ii) defi nitions of SPIs and related terms, and (iii) insights on the reasons for implementing an SPI Programme. Chapter 2 sets out a seven-step process for implementing an SPI Programme, along with three examples of how different types of enterprises might approach the establishment of such a Programme. These seven steps build on the experience of a number of enterprises in the UK that worked with the Health and Safety Executive to develop a practical approach for applying performance indicators. Chapter 3 provides additional support for the development of an SPI Programme by setting out a menu of possible elements (targets, outcome indicators and activities indicators). This menu is extensive in light of the different types of potentially interested enterprises, recognising that each enterprise will likely choose only a limited number of the elements to monitor its key areas of concern. Furthermore, it is understood that an enterprise may decide to implement an SPI Programme in steps, focusing fi rst on only a few priority areas, and then expanding and amending its Programme as experience is gained. Annexes provide further support with an expanded explanation of metrics and a summary of targets, along with a glossary, a list of selected references and a copy of the Guiding Principles’ “Golden Rules.”
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224162
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 239; Water-Sediment Myriophyllum Spicatum Toxicity Test
    Schlagwort(e): Environment
    Kurzfassung: Cette ligne directrice vise à évaluer la toxicité des produits chimiques sur le développement des plantes aquatiques à racines (Myriophyllum spicatum) cultivées dans un système eau-sédiment. L’apex d’individus sains et sans fleur sont mis en pot dans un sédiment synthétique normalisé complété par des nutriments et soumis à au moins 5 concentrations différentes du produit chimique d’essai pendant une période de 14 jours. On utilise au minimum 6 réplicats pour les témoins et 4 réplicats pour chaque concentration d’essai. Les variables quantitatives mesurées sont la longueur de la tige et l’évolution du poids frais et sec, et les variables mesurées qualitatives sont la présence ou non de chlorose, et la nécrose ou les anomalies de croissance. On détermine le taux de croissance spécifique (r) et le rendement (y), qui sont ensuite utilisés pour obtenir la CxEr et la CxEy (x pouvant être par exemple 10, 20, 50). De plus, la concentration minimale avec effet observé (CMEO) et la concentration sans effet observé (CSEO) peuvent être déterminées par calcul statistique.
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224438
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Schlagwort(e): Environment
    Kurzfassung: The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    ISBN: 9789264221635
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Series on Pesticides and Biocides no.70
    Schlagwort(e): Environment
    Kurzfassung: This document is the report of the “OECD Workshop on Integrated Pest Management (IPM) - Strategies for the adoption and implementation of IPM in agriculture contributing to the sustainable use of pesticides and to pesticide risk reduction”, that took place on 16 19 October 2011, in Berlin, Germany, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. The developed detailed recommendations for promoting and facilitating the adoption and implementation of IPM strategies and for encouraging appropriate stakeholders to use IPM tools and measures. The workshop was planned in the framework of the “OECD Strategic Approach in Pesticide Risk Reduction”. It addressed the following four main issues: technology and Information, economics and market access, policies and strategies and measurements and impact. This report includes the outcomes of the workshop discussions, as well as the overall workshop conclusions (Section 4) and recommendations (Section 5) targeted at governments, all stakeholders and OECD.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264220959
    Sprache: Englisch
    Seiten: Online-Ressource (4 p.)
    Serie: OECD Series on Principles of Good Laboratory Practice and Compliance Monitoring
    Schlagwort(e): Environment
    Kurzfassung: This document is a statement of policy set by the 1989 Council Decision-Recommendation on Compliance with Good Laboratory Practice [C(89)87(Final). It reiterates the decisions and the recommendations related to the role and responsibilities of governments, national GLP compliance monitoring authorities and inspectors set out in that Act and its Annexes and states current practices. The Working Group on GLP is of the opinion that, while the Council Act allows “outsourcing” of inspection functions, this should be the exception rather than the rule and should be used only as an interim solution and primarily by new GLP compliance monitoring programmes.
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224278
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 473; In Vitro Mammalian Chromosomal Aberration Test
    Schlagwort(e): Environment
    Kurzfassung: Le but de l'essai in vitro d'aberration chromosomique est d'identifier les agents qui causent des aberrations chromosomiques structurales dans les cellules mammifères cultivées. Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. L'essai in vitro d'aberration chromosomique peut utiliser des cultures de lignées cellulaires établies, des souches cellulaires ou des cultures de cellules primaires. Des cultures cellulaires sont exposées à la substance d'essai (liquide ou solide) avec et sans activation métabolique pendant environ 1.5 fois le cycle cellulaire normal. Au moins trois concentrations analysables de la substance d'essai devraient être employées. Il faut normalement réaliser les cultures en doublon à chaque niveau de dose. À intervalles prédéterminés après exposition des cultures de cellules à la substance d'essai, les cellules sont traitées avec une substance qui bloque la métaphase, récoltées et teintées. Les cellules métaphasiques sont analysées au microscope pour déceler les aberrations chromosomiques.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224537
    Sprache: Französisch
    Seiten: Online-Ressource (124 p.)
    Serie: Etudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Water Governance in Jordan; Overcoming the Challenges to Private Sector Participation
    Schlagwort(e): Environment ; Governance ; Jordan
    Kurzfassung: Ce rapport s’appuie sur les travaux de l’OCDE dans les domaines de la gouvernance de l’eau, de la politique de la réglementation et de la participation du secteur privé pour identifier les défis de gouvernance à la mobilisation des partenariats public-privé (PPP) dans la gestion des services de l’eau et de l’assainissement en Tunisie, et suggérer des recommandations de politiques publiques pour les surmonter. Il s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
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  • 9
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264189188
    Sprache: Spanisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: Análisis de los resultados medioambientales
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE; Mexique 2013
    Schlagwort(e): Environment ; Mexico
    Kurzfassung: El programa de la OCDE sobre las evaluaciones del desempeño ambiental proporciona una evaluación independiente del progreso de los países para cumplir los compromisos nacionales e internacionales en materia de políticas ambientales junto con recomendaciones relevantes a dichas políticas. Las evaluaciones están dirigidas para promover el aprendizaje entre pares, estimular una mayor rendición de cuentas entre países y ante la opinión pública y para que los países mejoren su desempeño individual y colectivo en la gestión del medio ambiente. Las evaluaciones están apoyadas por un extenso número de datos económicos y ambientales. Cada ciclo de las evaluaciones del desempeño ambiental cubre todos los países miembros de la OCDE y algunos países socios. Entre los más recientes evaluaciones se encuentran: Alemania (2012), Eslovenia (2012), Israel (2011) y Eslovaquia (2011). Este informe es la tercera evaluación del desempeño ambiental de México. Evalúa el progreso hacia el desarrollo sostenible y el crecimiento verde y se centra en políticas sobre el cambio climático y aborda objetivos de biodiversidad y la conservación de bosques.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    ISBN: 9789264217737
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 11
    ISBN: 9789264217492
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.) , ill.
    Paralleltitel: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Paralleltitel: Erscheint auch als The cost of air pollution
    Schlagwort(e): Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Kurzfassung: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 13
    ISBN: 9789264191914
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 14
    ISBN: 9789264223059
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264200647
    Sprache: Französisch
    Seiten: Online-Ressource (128 p.) , ill.
    Serie: tudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Water and Climate Change Adaptation; Policies to Navigate Uncharted Waters
    Schlagwort(e): Environment
    Kurzfassung: L’eau est le principal vecteur par lequel les effets du changement climatique se feront sentir, et la clé de la réussite des stratégies d’adaptation. Ce rapport propose des orientations aux responsables de l’action gouvernementale pour les aider à élaborer des mesures davantage en phase avec les priorités, répondant mieux aux besoins du moment, plus efficientes et plus équitables. Il décrit une approche de l’adaptation au changement climatique fondée sur les risques et promouvant la sécurité de l’eau. Il détaille également les principales tendances et présente les pratiques optimales mises en lumière par l’enquête sur les politiques relatives à l’eau et à l’adaptation au changement climatique, que l’OCDE a menée auprès de ses 34 pays membres et de la Commission européenne. Cette enquête est la première de ce type à analyser de façon systématique les enjeux du changement climatique pour les ressources en eau douce et les nouvelles réponses qu’y apportent les pouvoirs publics dans les pays de l’OCDE. Pour finir, le rapport évalue comment améliorer les incitations à gérer les risques liés à l’eau et comment rendre plus flexibles les politiques de l’eau et les stratégies de financement.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264214651
    Sprache: Englisch
    Seiten: Online-Ressource (304 p.)
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallelausg. Vers des comportements plus environnementaux ; Vue d'ensemble de l'enquête 2011
    Paralleltitel: Erscheint auch als Greening household behaviour
    Schlagwort(e): OECD ; Konsumentenverhalten ; Umweltbewusstsein ; Lebensstil ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Kurzfassung: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people’s behaviour towards the environment. Based on periodic surveys of more than 10 000 households, this publication presents responses from the most recent round of the OECD survey implemented in 2011, in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The survey provides a common framework to collect unique empirical evidence for better policy design. Analysis comparing the data across countries, policy conditions and household characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This edition completely replaces the previously posted 2013 edition.
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  • 17
    ISBN: 9789264217478
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264195493
    Sprache: Französisch
    Seiten: Online-Ressource (336 p.) , ill.
    Serie: tudes de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Serie: Études de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Paralleltitel: Parallelausg. Greening Household Behaviour; Overview from the 2011 Survey - Revised edition
    Schlagwort(e): Environment
    Kurzfassung: Il est indispensable de bien comprendre les facteurs qui influencent les décisions des individus à l’égard de l'environnement si l’on veut élaborer des stratégies de croissance qui favorisent des modes de vie plus « verts ». Les récents travaux menés par l'OCDE à partir d’enquêtes périodiques auprès de plus de 10 000 ménages dans un certain nombre de pays et de domaines représentent un progrès décisif pour autant qu'ils apportent de nouveaux éclairages sur les mesures réellement efficaces. Cette publication présente une synthèse des données issues de la dernière enquête en date, axée sur cinq domaines (énergie, alimentation, transport, déchets et eau) et réalisée dans onze pays : Australie, Canada, Chili, Corée, Espagne, France, Israël, Japon, Pays-Bas, Suède et Suisse. La nouvelle enquête confirme l’importance de fournir les bonnes motivations pour influer sur nos décisions. Les résultats indiquent que les mesures telles que l’étiquetage et les campagnes d’information publique ont aussi un rôle significatif et complémentaire à jouer. Inciter un changement favorable de comportement demande un mélange de ces instruments.
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  • 19
    ISBN: 9789264223103
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Russian Federation 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Russland ; Taxation ; Russian Federation
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208728
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.)
    Serie: OECD Reviews of Risk Management Policies
    Paralleltitel: Parallelausg. Étude de l'OCDE sur la gestion des risques d'inondation ; la Seine en Île-de-France 2014
    Paralleltitel: Erscheint auch als Seine Basin, Île-de-France, 2014
    Schlagwort(e): Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Environment ; Governance ; France ; Île-de-France ; Seine ; Überschwemmung ; Katastrophenschutz
    Kurzfassung: This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264209503
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.) , ill.
    Paralleltitel: Erscheint auch als Climate resilience in development planning
    DDC: 363.7387
    Schlagwort(e): Entwicklungsplanung ; Klimawandel ; Kolumbien ; Äthiopien ; Environment ; Colombia ; Ethiopia ; Äthiopien ; Kolumbien ; Klimaänderung ; Entwicklungsökonomie
    Kurzfassung: Climate-related disasters have inflicted increasingly high losses on developing countries, and with climate change, these losses are likely to worsen. Improving country resilience against climate risks is therefore vital for achieving poverty reduction and economic development goals. This report discusses the current state of knowledge on how to build climate resilience in developing countries. It argues that climate-resilient development requires moving beyond the climate-proofing of existing development pathways, to consider economic development objectives and resilience priorities in parallel. Achieving this will require political vision and a clear understanding of the relation between climate and development, as well as an adapted institutional set-up, financing arrangements, and progress monitoring and evaluation. The report also discusses two priorities for climate-resilient development: disaster risk management and the involvement of the private sector. The report builds on a growing volume of country experiences on building climate resilience into national development planning. Two country case studies, Ethiopia and Colombia, are discussed in detail.
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264102637
    Sprache: Englisch
    Seiten: Online-Ressource (296 p.) , ill.
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Water governance in the Netherlands
    DDC: 333.91009492
    Schlagwort(e): Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Niederlande ; Environment ; Governance ; Netherlands
    Kurzfassung: This report assesses the extent to which Dutch water governance is fit for future challenges and sketches an agenda for the reform of water policies in the Netherlands. It builds on a one-year policy dialogue with over 100 Dutch stakeholders, supported by robust analytical work and drawing on international best practice.
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264181243
    Sprache: Französisch
    Seiten: Online-Ressource (205 p.) , ill.
    Paralleltitel: Parallelausg. OECD Compendium of Agri-environmental Indicators
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Ce livre fournit l’ensemble des indicateurs agro-environnementaux les plus récents et les plus complets concernant les 34 pays membres de l’OCDE sur la période 1990-2010. Il s’appuie sur les travaux conduits pendant vingt ans par l’OCDE dans ce domaine. Ces indicateurs ont pour objet de décrire l’état actuel de l’environnement dans l’agriculture et sa tendance ; de mettre en évidence les lieux où des situations critiques sont en train d’apparaître ; de comparer l’évolution des performances entre périodes et entre pays ; et de fournir un ensemble d’indicateurs et une base de données pour suivre et évaluer l’action publique, projeter les tendances futures et concevoir des indicateurs de croissance verte.
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  • 24
    ISBN: 9789264223035
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208292
    Sprache: Englisch
    Seiten: Online-Ressource (236 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; Colombie 2014
    Paralleltitel: Parallelausg. Evaluaciones del desempeño ambiental; Colombia 2014
    Schlagwort(e): Environment ; Colombia
    Kurzfassung: This report is the first OECD review of Colombia’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on waste and chemicals management and policies that promote more effective and efficient protection and sustainable use of biodiversity.
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  • 26
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208384
    Sprache: Französisch
    Seiten: Online-Ressource (264 p.) , ill.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Colombia 2014
    Paralleltitel: Parallelausg. Evaluaciones del desempeño ambiental; Colombia 2014
    Schlagwort(e): Environment ; Colombia
    Kurzfassung: Ce rapport est le premier examen environnemental de la Colombie. Il évalue les progrès accomplis par la Colombie en termes de développement durable et de croissance verte, avec un accent particulier sur la gestion des produits chimiques et l’adaptation au changement climatique.
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  • 27
    Sprache: Englisch
    Seiten: Online-Ressource (41 p.)
    Serie: OECD Economics Department Working Papers no.1178
    Schlagwort(e): Environment ; Economics
    Kurzfassung: Environmental policies seek to address market failures related to the protection of the environment. However, they may also increase barriers to entry and distort competition. If stringent environmental policies can be designed in a way that minimises such economic burdens, they can facilitate the achievement of economic and environmental goals and a cleaner growth model. This paper reports evidence on selected competition-relevant aspects of environmental policy design from a cross-country questionnaire. Information on administrative burdens related to environmental licenses, differential treatment among incumbents and new entrants and the procedures to evaluate economic effects of environmental policies are summarised in a set of indicators of the Burden on the Economy due to Environmental Policies (BEEP). The indicators allow for a set of tentative conclusions. Firstly, the BEEP captures information on anti-competitive regulations absent from the OECD’s product market regulation indicators (PMR). Secondly, though it is not yet possible to evaluate the economic impact of anti-competitive aspects of environmental policies, it is likely they impact well beyond the sectors directly concerned, hampering productivity growth, as shown for other product market regulations. Finally, the burdens of environmental policies are not related to their actual stringency, indicating that ambitious environmental targets can be pursued in ways that are more (or less) friendly to competition.
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  • 28
    Sprache: Englisch
    Seiten: Online-Ressource (41 p.)
    Serie: OECD Economics Department Working Papers no.1176
    Schlagwort(e): Environment ; Economics
    Kurzfassung: Environmental policies address wellbeing and sustainability objectives, affecting firm and household behaviour. A newly developed, cross-country composite proxy of environmental policy stringency (EPS) shows that stringency has been increasing across OECD countries over the past two decades. However, the tightening environmental policies have had little effect on aggregate productivity, spurring primarily short-term adjustments. Nevertheless, they have led to various effects within the economy - the most technologically advanced industries and firms have seen a small increase in productivity, possibly being in the best position to adapt. Least productive firms have seen their productivity fall. Part of the effect is likely to have taken place through entry and exit of firms and relocation of activities. Finally, this project provides evidence on the anti-competitive bias of some aspects of environmental policies. The indicator of Burdens on the Economy due to Environmental Policies (BEEP) shows that barriers to entry and competition, and the consideration given to economic effects of environmental policies vary notably across countries, but that this variation is not related to the stringency of policies. Hence, to support both economic and environmental outcomes, stringent environmental policies can and should be implemented with minimum barriers to entry and competition.
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  • 29
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208704
    Sprache: Englisch
    Seiten: Online-Ressource (228 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Greener skills and jobs
    Schlagwort(e): Umweltschutz ; Qualifikation ; Arbeitsmarkt ; Nachhaltige Entwicklung ; Welt ; Environment ; Science and Technology ; Industry and Services ; Umweltschutz ; Arbeitsmarkt ; Qualifikation ; Nachhaltigkeit
    Kurzfassung: Green skills, that is, skills needed in a low-carbon economy, will be required in all sectors and at all levels in the workforce as emerging economic activities create new (or renewed) occupations. Structural changes will realign sectors that are likely to decline as a result of the greening of the economy and workers will need to be retrained accordingly. The successful transition to a low-carbon economy will only be possible if workers can flexibly adapt and transfer from areas of decreasing employment to new industries. This report suggests that the role of skills and education and training policies should be an important component of the ecological transformation process.
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  • 30
    ISBN: 9789264210004
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 31
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224216
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 431; In Vitro Skin Corrosion; Reconstructed Human Epidermis (Rhe) Test Method
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques. Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en faisant appel à un épiderme humain reconstitué qui reproduit fidèlement les propriétés histologiques, morphologiques, biochimiques et physiologiques des couches supérieures de la peau humaine. La procédure sur épiderme humain reconstitué part du principe que les substances corrosives sont capables de pénétrer dans le stratum corneum (couche cornée) par diffusion ou érosion, et sont cytotoxiques pour les cellules des couches sous-jacentes. Deux réplicats sont employés pour chaque traitement (ou durée d'exposition), et pour les contrôles. Les substances corrosives sont identifiées sur la base de leur capacité à réduire la viabilité cellulaire en dessous des valeurs seuils définies pour des périodes d'exposition spécifiques. La viabilité cellulaire est mesurée via la conversion enzymatique du colorant vital MTT en un sel de formazan bleu mesuré quantitativement après son extraction des tissus. Les substances corrosives sont mises en évidence par leur capacité à faire chuter la viabilité cellulaire sous un seuil prédéterminé. Plusieurs méthodes validées sont référencées dans la Ligne directrice et suivent la procédure décrite ci-dessus. Certaines méthodes référencées permettent par aillaurs la sous-categorisation des produits corrosifs. Cette Ligne directrice comprend également un ensemble de normes de performances pour l’évaluation de méthodes d’essai similaires ou modifiées.
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  • 32
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085510
    Sprache: Englisch
    Seiten: Online-Ressource (27 p.)
    Serie: OECD Series on Testing and Assessment no.75
    Schlagwort(e): Environment
    Kurzfassung: The method described in this guidance document assesses the effects of plant protection products (PPPs), and has been validated using the active Fenoxycarb, which is known to act as an insect growth regulator (IGR), to the honey bee brood (Apis mellifera L.) under semi-field conditions (tunnel conditions followed by field conditions). The method can be used to address concerns regarding the impact on the brood development in honey bee colonies which are exposed to treatments of PPPs in agricultural crops. The aim of this test is to fill an identified gap or complement the sequential testing scheme with the development of a test method under semi-field conditions and to produce quantitative data that can be used as the basis for the evaluation of IGRs and other larvicidal compounds.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224377
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 474; Mammalian Erythrocyte Micronucleus Test
    Schlagwort(e): Environment
    Kurzfassung: L'essai de micronoyaux de mammifères est employé pour la détection des dommages induits par la substance d'essai aux chromosomes ou à l'appareil mitotique des érythroblastes, par l'analyse des érythrocytes prélevés dans la moelle et/ou les cellules du sang périphérique des animaux, habituellement des rongeurs (souris ou rats). Le but de l'essai de micronoyaux est d'identifier des substances (liquide ou solide) qui causent des lésions cyto-génétiques et des micronoyaux dans lesquels il reste des fragments de chromosomes ou des chromosomes entiers. Une augmentation de la fréquence des érythrocytes polychromatiques micronucléés chez les animaux traités est une indication des dommages chromosomiques induits. Les animaux sont exposés à la substance d'essai par une voie d’exposition appropriée (habituellement par gavage à l'aide d'une sonde gastrique ou d'une canule de tubage adaptée, ou par injection intrapéritonéale). La moelle et/ou les cellules sanguines sont rassemblées, préparées sur des lames et colorées. Les lames sont analysées pour détecter la présence de micronoyaux. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. L'administration des traitements se compose d'une dose unique de la substance d'essai ou de deux doses quotidiennes (ou plus). La dose limite est 2000 mg/kg pc/j pour le traitement jusqu'à 14 jours, et 1000 mg/kg pc/j pour le traitement de plus de 14 jours.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264197138
    Sprache: Französisch
    Seiten: Online-Ressource (100 p.) , ill.
    Paralleltitel: Parallelausg. Effective Carbon Prices
    Schlagwort(e): Environment ; Taxation
    Kurzfassung: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
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  • 35
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264175617
    Sprache: Spanisch
    Seiten: Online-Ressource (150 p.)
    Serie: Esenciales OCDE
    Paralleltitel: Parallelausg. Sustainable Development; Linking Economy, Society, Environment
    Paralleltitel: Parallelausg. Le développement durable ; À la croisée de l'économie, de la société et de l'environnement
    Paralleltitel: Parallelausg. Nachhaltige Entwicklung; Wirtschaft, Gesellschaft, Umwelt im Zusammenhang betrachtet
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Economics
    Kurzfassung: En la actualidad oímos por doquier la expresión “desarrollo sostenible”, pero ¿qué significa realmente? ¿De qué manera la producción y el consumo lo afectan?¿La globalización de la economía la está ayudando u obstaculizando? ¿Se puede medir la sostenibilidad a través de las herramientas tradicionales del análisis económico? ¿Qué pueden hacer los gobiernos, las empresas y las personas para fomentarla? La OCDE genera información, investigación y recomendaciones de políticas sobre muchos temas relacionados con el desarrollo sostenible, incluidos el cambio climático, la cooperación con los países en desarrollo y la responsabilidad social corporativa. Esenciales OCDE: Desarrollo sostenible se basa en esa experiencia. Señala que, para ser sostenible, el desarrollo debe basarse en el avance simultáneo de tres áreas: la economía, la sociedad y el medio ambiente.
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  • 36
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264202948 , 9789264219946
    Sprache: Französisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Austria 2013
    Schlagwort(e): Environment ; Austria
    Kurzfassung: Le programme d’examens environnementaux de l'OCDE propose des évaluations indépendantes des progrès accomplis par les pays eu égard à leurs engagements nationaux et internationaux en matière d’environnement, ainsi que des recommandations orientées vers l’action des pouvoirs publics. Ces examens ont pour objectif de promouvoir l’apprentissage entre pairs, d’encourager les pays à rendre compte de leur action aux autres pays et à leur opinion publique, ainsi que d’améliorer les performances environnementales des gouvernements, individuellement et collectivement. Les analyses s’appuient sur un large éventail de données économiques et environnementales. Chaque cycle d’examens environnementaux couvre la totalité des pays membres de l'OCDE ainsi que certains pays partenaires. Ce rapport est le troisième examen environnemental de l’Autriche. Il évalue les progrès vers le développement durable et la croissance verte et met l'accent sur la gestion des produits chimiques ainsi que sur l’adaptation au changement climatique.
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  • 37
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264214200
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; Islande 2014
    DDC: 363.7
    Schlagwort(e): Environment ; Iceland
    Kurzfassung: This report is the third OECD review of Iceland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on the environmental aspects of Iceland's energy and tourism policies.
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  • 38
    ISBN: 9789264217799
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 39
    ISBN: 9789264217454
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Andorra 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213807
    Sprache: Französisch
    Seiten: Online-Ressource (128 p.)
    Serie: tudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Water Governance in Tunisia; Overcoming the Challenges to Private Sector Participation
    Schlagwort(e): Environment ; Governance ; Tunisia
    Kurzfassung: Ce rapport analyse les principaux défis de gouvernance à la participation du secteur privé (PSP) au secteur des services de l’eau et de l’assainissement en Tunisie et suggère des recommandations de politiques publiques pour les surmonter, basées sur le corpus analytique et de bonnes pratiques de l’OCDE. Sur la base du diagnostic sur les défis de gouvernance (Chapitre 1), ce rapport identifie trois axes de réflexion et de recommandations principales (Chapitre 2) pour les autorités tunisiennes : i) comprendre la variété des modalités de PSP, leurs objectifs et conditions de succès ; ii) assurer la viabilité financière et la soutenabilité budgétaire de la PSP dans le secteur de l’eau en Tunisie ; et iii) améliorer les mécanismes de transparence et renforcer l’engagement des parties prenantes. Ce rapport comprend également un plan d’actions (Chapitre 3) assorti de mesures concrètes pour mettre en œuvre les recommandations proposées. Ce rapport s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) en Tunisie dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
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  • 41
    ISBN: 9789264210301
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 42
    ISBN: 9789264210080
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 43
    ISBN: 9789264217768
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 44
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264202900
    Sprache: Französisch
    Seiten: Online-Ressource (232 p.) , ill.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; South Africa 2013
    Schlagwort(e): Environment ; South Africa
    Kurzfassung: Ce rapport est le troisième examen environnemental de l’Afrique du Sud. Il évalue les progrès accomplis par l’Afrique du Sud en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et l’économie des services écosystémiques, ainsi que sur la gouvernance environnementale multiniveaux.
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  • 45
    ISBN: 9789264217676
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 46
    ISBN: 9789264222885
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 47
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213753
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: OECD Studies on Water
    Paralleltitel: Parallelausg. La gouvernance des services de l'eau en Jordanie ; Surmonter les défis de la participation du secteur privé
    Paralleltitel: Erscheint auch als Water governance in Jordan
    DDC: 363.61095695
    Schlagwort(e): Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Wasserversorgung ; Privatwirtschaft ; Jordanien ; Environment ; Governance ; Jordan ; Jordanien ; Wasserwirtschaft
    Kurzfassung: This report assesses the main governance and financing challenges to private sector participation (PSP) in the water supply and sanitation sector of Jordan, and provides ways forward to address them, based on international experience and OECD compendium of principles and good practices. Using the diagnostic analysis of the governance challenges to PSP in the Jordan water sector (Chapter 1), the report identifies ways forward to overcome bottlenecks focusing on three key pillars (Chapter 2): i) managing public-private partnership in a fiscally constrained environment through appropriate budget processes; ii) reducing the regulatory risks through supporting the development of a high-quality framework; and iii)managing and enhancing stakeholder engagement to improve accountability and buy-in. The report also includes an action plan with concrete measures to implement the recommendations proposed in the report. The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) “Governance and Financing for the Mediterranean Water Sector”, with the support of the FEMIP Trust Fund of the European Investment Bank.
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  • 48
    ISBN: 9789264222854
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Belize 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 49
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264220522
    Sprache: Französisch
    Seiten: Online-Ressource (88 p.) , ill.
    Paralleltitel: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Kurzfassung: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
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  • 50
    ISBN: 9789264222878
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 51
    ISBN: 9789264217751
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mexico 2014
    DDC: 338.979843009047
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 52
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213715
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; Suède 2014
    Paralleltitel: Parallelausg. OECD;s granskning av Sveriges miljöpolitik; Sverige 2014
    Schlagwort(e): Environment ; Sweden
    Kurzfassung: This report is the third OECD review of Sweden’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on Sweden's longstanding commitment to mitigating emissions of greenhouse gases and its management of marine ecosystem services and water.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221802 , 9789264185807 , 9789264225466
    Sprache: Französisch
    Seiten: Online-Ressource (112 p.) , ill.
    Paralleltitel: Parallelausg. Environment at a Glance 2013; OECD Indicators
    Schlagwort(e): Environment
    Kurzfassung: Ce livre présente les indicateurs clés de l'environnement entérinés par les ministres de l'environnement des pays de l'OCDE. Ces indicateurs reflètent les progrès réalisés dans le domaine de l'environnement depuis 1990 et contribuent à mesurer la performance environnementale. Organisés par sujets tels que le changement climatique, la pollution de l'air, la biodiversité, les déchets ou l'eau, ces indicateurs ont tout pour plaire à ceux qui sont interéssés par l'environnement et par le dévelopement durable.
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  • 54
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264195547
    Sprache: Französisch
    Seiten: Online-Ressource (192 p.) , ill.
    Paralleltitel: Parallelausg. Scaling-up Finance Mechanisms for Biodiversity
    Schlagwort(e): Environment ; Finance and Investment
    Kurzfassung: Ce rapport examine les six mécanismes de financement novateurs tels que définis par la Convention sur la diversité biologique (CDB). Il s’agit de la réforme fiscale environnementale, des paiements pour services écosystémiques, de la compensation des atteintes à la biodiversité, des marchés de produits verts, de la biodiversité dans le financement climatique, ainsi que de la biodiversité dans le financement international du développement. Cette publication, qui s’est inspirée de la littérature existante et de plus de 40 études de cas réalisées dans le monde entier, examine les questions suivantes : Quels sont ces mécanismes et comment fonctionnent-ils ? Quelles ressources financières ont-ils mobilisées et quelles sont les possibilités de les accroître ? Enfin, quelles sont les considérations clés de conception et de mise en oeuvre – y compris les mesures de sauvegarde environnementale et sociale – dont il faut tenir compte pour que les pouvoirs publics puissent garantir l’efficacité environnementale, l’efficience économique et l’équité redistributive de ces mécanismes ?
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  • 55
    Sprache: Englisch
    Seiten: Online-Ressource (49 p.)
    Serie: OECD Economics Department Working Papers no.1179
    Schlagwort(e): Environment ; Economics
    Kurzfassung: This paper investigates the impact of changes in the stringency of environmental policies on productivity growth in OECD countries. Using a new environmental policy stringency (EPS) index, it estimates a reduced-form model of multi-factor productivity growth, where the effect of countries' environmental policies varies with pollution intensity of the industry and technological advancement. A multi-layer analysis provides insights at the aggregate economy, the industry and the firm level. At the aggregate economy level, a negative effect on productivity growth is found one year ahead of the policy change. This negative “announcement effect” is offset within three years after the implementation. At the industry level, a tightening of environmental policy is associated with a short-term increase in industry-level productivity growth, for the most technologically advanced country-industry pairs. This effect diminishes with the distance to the global productivity frontier, becoming insignificant at larger distances. At the firm level, only the technologically most advanced firms show a positive effect on productivity growth from a tightening of environmental policies, while a third of firms, the less productive ones, experience a productivity slowdown.
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  • 56
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    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (36 p.)
    Serie: OECD Environment Policy Papers no.3
    Schlagwort(e): Environment
    Kurzfassung: Personal behaviour and choices in daily life, from what we eat to how we get to work or heat our homes, have a significant – and growing – effect on the environment. But why are some households greener than others? And what factors motivate green household choices? Answering these questions is vital for helping governments design and target policies that promote “greener” behaviour. The OECD’s Environmental Policy and Individual Behaviour Change (EPIC) survey is designed to do just that. This large-scale household survey explores what drives household environmental behaviour and how policies may affect household decisions. It focuses on five areas in which households have significant environmental impact: energy, food, transport, waste and water. This policy paper is based on the second round of the EPIC survey, carried out in 2011 (the first was in 2008). The survey collected information from more than 12 000 households in Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland.
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  • 57
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    Paris : OECD Publishing
    ISBN: 9789264221413
    Sprache: Englisch
    Seiten: Online-Ressource (524 p.)
    Serie: OECD Series on Testing and Assessment no.150
    Schlagwort(e): Environment
    Kurzfassung: This document is a tool to support regulatory authorities’ decisions on the hazard of specific chemicals when they receive test results from a Test Guideline (TG) or draft TG for the screening/testing of chemicals for endocrine disrupting properties. The contexts for these decisions will vary, depending on local legislation and practice, so the advice is worded in such a way as to permit flexible interpretation. It provides guidance on how to interpret the outcome of individual tests and how to increase evidence on whether or not a substance may be an endocrine disrupter; to this end, it recommends a test method that may be performed if regulatory authorities need more evidence.
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  • 58
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    Paris : OECD Publishing
    ISBN: 9789264221468
    Sprache: Englisch
    Seiten: Online-Ressource (182 p.)
    Serie: OECD Series on Testing and Assessment no.121
    Schlagwort(e): Environment
    Kurzfassung: This paper reviews what is known about the responses of molluscs to endocrine disrupting chemicals (EDCs), to consider whether it would be desirable and feasible to standardise mollusc-based partial- and full-lifecycle tests that are sensitive to EDCs and to other chemicals, and if so, to recommend suitable methods for optimisation and validation.
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  • 59
    ISBN: 9789264210295
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 60
    ISBN: 9789264209978
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 61
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    Paris : OECD Publishing
    ISBN: 9789264224407
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 475; Essai d'aberration chromosomique sur moelle osseuse de mammifères
    Schlagwort(e): Environment
    Kurzfassung: The mammalian in vivo chromosome aberration test is used for the detection of structural chromosome aberrations induced by test compounds in bone marrow cells of animals, usually rodents (rats, mice and Chinese hamsters). Structural chromosome aberrations may be of two types: chromosome or chromatid. Animals are exposed to the test substance (liquid or solid) by an appropriate route of exposure (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection) and are sacrificed at appropriate times after treatment. Prior to sacrifice, animals are treated with a metaphase-arresting agent. Chromosome preparations are then made from the bone marrow cells and stained, and metaphase cells are analysed for chromosome aberrations. Each treated and control group must include at least 5 analysable animals per sex. The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 62
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    Paris : OECD Publishing
    ISBN: 9789264224223
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Schlagwort(e): Environment
    Kurzfassung: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
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  • 63
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    Paris : OECD Publishing
    ISBN: 9789264224155
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 239 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to assess the toxicity of chemicals on the growth of the rooted aquatic plants (Myriophyllum spicatum) growing in water-sediment system. Shoot apices of healthy and non-flowering plant are potted in standardised, artificial sediment supplemented with additional nutrient and exposed to at least five concentrations of the chemical over a period of 14 days. A minimum of 6 replicates for the untreated control and 4 replicates for each test concentration should be used. The measured quantitative variables include growth of shoot length and development of fresh and dry weight, and the measured qualitative variables include presence or not of chlorosis and necrosis or growth deformities. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be e.g. 10, 20, 50.) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 64
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    Paris : OECD Publishing
    ISBN: 9789264224186
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Schlagwort(e): Environment
    Kurzfassung: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
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  • 65
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    Paris : OECD Publishing
    ISBN: 9789264224506
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 3
    Paralleltitel: Parallelausg. Essai n 310 ; Biodégradabilité facile - dégagement de CO2 dans des flacons hermétiquement clos (essai de l'espace libre au-dessus du liquide)
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is a screening method for the evaluation of ready biodegradability of chemicals. The test substance, normally at 20 mg C/L, as the sole source of carbon and energy, is incubated (during 28 days normally) in sealed bottles with aerobic condition containing a buffer-mineral salts medium, which has been inoculated with a mixed population of micro-organisms. In order to check the test procedure, a reference substance (aniline, sodium benzoate or ethylene glycol and 1-octanol) of known biodegradability should be tested in parallel. It is recommended that triplicate bottles be analysed after a sufficient number of time intervals. Also at least five test bottles (from test vessels, blank controls, and vessels with the reference substance) are analysed at the end of the test, to enable 95% confidence intervals to be calculated for the mean percentage biodegradation value. The CO2 evolution resulting from the ultimate aerobic biodegradation of the test substance is determined by measuring the Inorganic Carbon (IC) produced in the test bottles in excess of that produced in blank vessels containing inoculated medium only. The extent of biodegradation is expressed as a percentage of the theoretical maximum IC production (ThIC), based on the quantity of test substance added initially. Biodegradation 〉60% ThIC within the 10-d window in this test demonstrates that the test substance is readily biodegradable under aerobic conditions.
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  • 66
    ISBN: 9789264224513
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Paralleltitel: Parallelausg. Test No. 310; Ready Biodegradability - CO2 in sealed vessels (Headspace Test)
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice est une méthode de dépistage pour l'évaluation de la biodégradabilité facile de substance chimique. La substance d'essai, normalement à 20 mg C/L, représentant la seule source de carbone et d’énergie, est incubée (pendant 28 jours normalement) dans des bouteilles scellées, en aérobiose, contenant un milieu tampon composé de sels minéraux, dans lequel a été ensemencée une population mixte de micro-organismes. Afin de vérifier la procédure d'essais, une substance de référence (éthylèneglycol, benzoate de sodium ou aniline et 1-octanol), à la biodégradabilité connue, doit être testée en parallèle. On recommande d’analyser trois réplicats de flacon après un nombre suffisant d'intervalles de temps. De même, au moins cinq flacons (les flacons d'essai, les flacons témoins blanc, et les flacons avec la substance de référence) sont analysés à la fin de l'essai, afin de calculer les intervalles de confiance à 95% pour le pourcentage moyen de biodégradation. L'évolution de CO2 dégagé par la biodégradation aérobie finale de la substance d'essai est déterminée en mesurant l’excèdent de carbone inorganique (CI) produit dans les flacons d'essai par rapport à celui produit dans les flacons témoins blanc ne contenant que le milieu ensemencé. Le degré de biodégradation est exprimé en pourcentage de la production maximale théorique de CI (ThCI), basé sur la quantité de substance d'essai ajoutée au départ. Une biodégradation 〉60% de la ThCI, dans l’intervalle de 10 jours au cours de cet essai, démontre que la substance d'essai est facilement biodégradable en aérobiose.
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  • 67
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    Paris : OECD Publishing
    ISBN: 9789264224131
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 238 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Sans Sédiment
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to assess the toxicity of chemicals on the growth of submerged aquatic plants Myriophyllum spicatum growing in a sediment-free test system. In a modified Andrews’ medium Myriophyllum spicatum plant cultures are exposed to at least five different concentrations of the test chemical over a period of 14 days. A minimum of 10 replicates for the controls and 5 replicates for each test concentration should be used. The measured variables include growth of shoot length, of lateral branches and roots, development of fresh and dry weight, increase of whorls. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be eg. 10,20,50) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 68
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    Paris : OECD Publishing
    ISBN: 9789264224179
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 489 ; Test des Comètes In Vivo en Conditions Alcalines sur Cellules de Mammifères
    Schlagwort(e): Environment
    Kurzfassung: The in vivo alkaline single cell gel electrophoresis assay, also called alkaline Comet Assay is a method measuring DNA strand breaks in eukaryotic cells. Each treated group is composed of a minimum of 5 animals of one sex (or of each sex as appropriate). A positive and a vehicle control group are also used. Administration of the treatment consists of daily doses over duration of 2 days or more, ensuring the test chemical reaches the target tissue which can be the liver, the kidney or other tissues if justified. Tissues of interest are dissected and single cells/nuclei suspensions are prepared and embedded in agarose on slides. Cells/nuclei are treated with lysis buffer to remove cellular and/or nuclear membranes. The nuclear DNA in the agar is then subjected to electrophoresis at high pH. This results in structures resembling comets which by using suitable fluorescent stain, can be observed by fluorescent microscopy. Based on their size DNA fragments migrate away from the head to the tail, and the intensity of the comet tail relative to the total intensity (head plus tail) reflects the amount of DNA breakage.
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  • 69
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    Paris : OECD Publishing
    ISBN: 9789264224414
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 475; Mammalian Bone Marrow Chromosomal Aberration Test
    Schlagwort(e): Environment
    Kurzfassung: L'essai d'aberration chromosomique in vivo sur mammifères est employé à l’identification des composés d'essai qui induisent des aberrations structurales dans des cellules de moelle osseuse d’animaux, généralement des rongeurs (rats, souris et hamsters chinois). Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. Des animaux sont exposés à la substance d'essai (liquide ou solide) par une voie d'exposition appropriée (habituellement par gavage via une sonde gastrique ou d’une canule de tubage appropriée, ou par injection intrapéritonéale) et sont sacrifiés après des délais appropriés de traitement. Avant le sacrifice, les animaux sont traités avec un inhibiteur de fuseau. Des préparations chromosomiques sont alors faites à partir des cellules de moelle et colorées, et des cellules de métaphase sont analysées pour mettre en évidence les aberrations chromosomiques. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. La dose de limite est 2000 de mg/kg pc/jour pour le traitement jusqu'à 14 jours, et de 1000 mg/kg pc/jour pour le traitement de plus de 14 jours.
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  • 70
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    Paris : OECD Publishing
    ISBN: 9789264223202
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.) , ill.
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Paralleltitel: Erscheint auch als Green growth indicators for agriculture
    Schlagwort(e): Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Kurzfassung: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
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  • 71
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    Paris : OECD Publishing
    ISBN: 9789264202030
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.) , ill.
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Green growth indicators 2014
    Schlagwort(e): Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Kurzfassung: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
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  • 72
    ISBN: 9789264223134
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 73
    ISBN: 9789264217430
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Kurzfassung: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 74
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    Paris : OECD Publishing
    ISBN: 9789264224100
    Sprache: Englisch
    Seiten: Online-Ressource (188 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Towards green growth in Southeast Asia
    Schlagwort(e): Wirtschaftswachstum ; Nachhaltige Entwicklung ; Umweltpolitik ; Südostasien ; Environment ; Development ; Südostasien ; Umweltpolitik ; Wirtschaftswachstum
    Kurzfassung: Southeast Asia’s booming economy offers tremendous growth potential, but also large and interlinked economic, social and environmental challenges. The region’s current growth model is based in large part on natural resource exploitation, exacerbating these challenges. This report provides evidence that, with the right policies and institutions, Southeast Asia can pursue green growth and thus sustain the natural capital and environmental services, including a stable climate, on which prosperity depends. Carried out in consultation with officials and researchers from across the region, Towards Green Growth in Southeast Asia provides a framework for regional leaders to design their own solutions to move their countries towards green growth. While recognising the pressures that Southeast Asian economies face to increase growth, fight poverty and enhance well-being, the report acknowledges the links between all these dimensions and underscores the window of opportunity that the region has now to sustain its wealth of natural resources, lock-in resource-efficient and resilient infrastructure, attract investment, and create employment in the increasingly dynamic and competitive sectors of green technology and renewable energy. Some key policy recommendations are that these challenges can be met by scaling up existing attempts to strengthen governance and reform countries’ economic structure; mainstreaming green growth into national development plans and government processes; accounting for the essential ecosystem services provided by natural capital, ending open-access natural resource exploitation; and guiding the sustainable growth of cities to ensure well-being and prosperity.
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  • 75
    ISBN: 9789264217713
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 76
    ISBN: 9789264217898
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Lucia 2014
    DDC: 338.979843009047
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saint Lucia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 77
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Serie: OECD Economics Department Working Papers no.1177
    Schlagwort(e): Environment ; Economics
    Kurzfassung: Cross-country analysis of the economic effects of environmental policies is limited by the lack of reliable, comparable measures of the stringency of environmental policies. This paper attempts to fill this gap, by constructing new quantitative indexes of environmental policy stringency (EPS). Selected environmental policy instruments, primarily related to climate and air pollution, are scored and aggregated into composite EPS indexes. Two EPS indexes are proposed – one for the energy sector, and an extended one to proxy for the broader economy (“economy-wide”). They cover most OECD countries over 1990s-2012. While a simplification of the multidimensional reality of environmental policies, the EPS indicators are a first tangible effort to measure environmental policy stringency internationally over a relatively long time horizon. They show relatively high and significant correlations with alternative proxies of EPS used in the literature, such as measures of perceived stringency based on surveys, measures based on environmental outcomes and a composite policy-based measure with no time series. The paper describes some additional features of the EPS indicators and sketches out possible future extensions.
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  • 78
    ISBN: 9789264221352
    Sprache: Englisch
    Seiten: Online-Ressource (213 p.)
    Serie: OECD Series on Testing and Assessment no.178
    Schlagwort(e): Environment
    Kurzfassung: This document describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations, such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities. Assays and endpoints are described that could be used in new or existing OECD Test Guidelines for evaluating chemicals for endocrine-disrupting activity. Endocrine pathways evaluated are the hypothalamus:pituitary:adrenocortical (HPA) axis, the hypothalamus:pituitary:gonad (HPG) axis, the somatotropic axis, the retinoid signaling pathway, the hypothalamus:pituitary:thyroid (HPT) axis, the vitamin D signaling pathway, and the peroxisome proliferator-activated receptor (PPAR) signaling pathway.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085497
    Sprache: Englisch
    Seiten: Online-Ressource (213 p.)
    Serie: OECD Series on Testing and Assessment no.97
    Schlagwort(e): Environment
    Kurzfassung: Increasing incidents of disorders such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities in some human populations have raised concern that disruption of key endocrine-signaling pathways by exposure to environmental chemicals may be involved. This Detailed Review Paper describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264207929
    Sprache: Französisch
    Seiten: Online-Ressource (140 p.)
    Paralleltitel: Parallelausg. Seine Basin, Île-de-France, 2014; Resilience to Major Floods
    Schlagwort(e): Environment ; Governance ; France
    Kurzfassung: Cette étude s'intéresse à la prévention du risque d'inondation de la Seine en Ile-de-France. Elle étudie l'impact qu'une inondation majeure telle que celle produite en 1910 pourrait avoir sur le bien-être des citoyens, le fonctionnement de la métropole et l'économie. Elle propose des pistes d'amélioration relative à la gouvernance et la prévention de ce risque majeur.
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  • 81
    ISBN: 9789264210158
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 82
    ISBN: 9789264210226
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Kurzfassung: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221086
    Sprache: Englisch
    Seiten: Online-Ressource (137 p.)
    Serie: Series on Emission Scenario Documents no.23
    Schlagwort(e): Environment
    Kurzfassung: This OECD Emission Scenario Document (ESD) is intended to provide information on the sources, use patterns and release pathways of chemicals used in the pulp, paper and board industry, in order to help estimate releases of chemicals into the environment. This ESD covers the use of chemicals in the making of paper and board and the recycling of paper and board. The main processes considered are paper-making and paper recycling
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264220973
    Sprache: Englisch
    Seiten: Online-Ressource (133 p.)
    Serie: Series on Emission Scenario Documents no.29
    Schlagwort(e): Environment
    Kurzfassung: This OECD Emission Scenario Document (ESD) is intended to provide information on the sources, use patterns, and potential release pathways of chemicals to be used in water washing machines at industrial and institutional laundries. The document presents standard approaches for estimating the environmental releases of and occupational exposures to chemicals used in water washing machines in laundries.
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (42 p.)
    Serie: OECD Environment Working Papers no.76
    Schlagwort(e): Privater Haushalt ; Abfallvermeidung ; Kreislaufwirtschaft ; Umweltbewusstsein ; Ökonometrie ; Environment ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This report focusses on the determinants of household waste generation, the separation of recyclables and waste prevention behaviours. It presents the econometric results of follow-up analysis of the 2011 OECD Survey on Environmental Policy and Individual Behaviour Change (EPIC). This report complements the overview of the survey data provided in the publication « Greening Household Behaviour: Overview from the 2011 Survey - Revised edition » (2014)...
    Anmerkung: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
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  • 86
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Serie: OECD green growth papers 2014, 01
    Serie: Cities and regions
    Schlagwort(e): Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Multifactor productivity (MFP) is increasingly used in economic policy, not least to compute potential output. Most measures are based on a standard production function combining labour and capital, but do not incorporate the negative by-products of the production process such as air pollution that could have deleterious effect on health and productivity in the medium to long term (see for instance OECD (2014)). The failure to account for the costs of environmental damages and the benefits associated with emission reduction impart a bias to standard measures of MFP. Ignoring these dimensions can give a misleading idea of growth prospects over the medium to long term...
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  • 87
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 29.7cm.
    Serie: OECD/IEA Climate Change Expert Group Papers no.2014/01
    Schlagwort(e): Energy ; Environment
    Kurzfassung: There is widespread recognition that climate finance needs to be scaled up from its current levels. However, there is no clear view on how developed countries can efficiently and effectively mobilise further climate finance to meet the needs of developing countries. Developed countries have committed to mobilise USD 100 bn per year of climate finance for developing countries by 2020 from a variety of sources. These include both public and private finance, thus the private sector is likely to play a significant role in the mobilisation of climate finance to meet this commitment. This paper explores how scale-up and replication of effective climate finance interventions efficiently mobilise private climate finance. The interventions examined in the paper have already been, or are being, scaled up or replicated. Scaling-up and replication of such climate finance interventions could be an efficient way to increase the private sector’s interest in mobilisation of climate finance, and thus to make progress towards the USD 100 bn per year goal by 2020. The paper draws lessons from selected mitigation and available adaptation case studies at project- and programme-levels as well as from experience with international climate funds. The paper examines three key aspects needed to scale up and replicate climate finance. The first is the institutional structures and decision-making framework of the climate finance source, its aims, the scale at which it operates and how barriers to scaling-up and replication have been addressed. Second, the paper explores how demonstrating effective low-carbon, climate-resilient technologies and systems can facilitate scale-up and replication. Third, the paper discusses the influence of policies to enhance domestic enabling environments for scaling-up and replication.
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221703
    Sprache: Englisch
    Seiten: Online-Ressource (26 p.)
    Serie: Series on Pesticides and Biocides no.49
    Schlagwort(e): Environment
    Kurzfassung: Minor use is the use of chemical pesticides or non-chemical means of crop protection where the potential use is on a scale not sufficiently large to justify registration of that use from an applicant’s perspective alone. Typically minor uses involve crops grown on a small scale (minor crops) and often are high value specialty crops. Additionally minor uses can involve uses within major crops in terms of controlling minor pests and diseases. This results in a situation where specialty crop industries are either without or are lacking sufficient access to pesticides to adequately protect those crops. This Guidance for Defining Minor Uses of Pesticides is provided to encourage and enhance member countries similarities in their approaches to defining minor uses, and to ensure that those needs are appropriately regulated, managed and addressed in their respective countries.
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221567
    Sprache: Englisch
    Seiten: Online-Ressource (69 p.)
    Serie: Series on Pesticides and Biocides no.56
    Schlagwort(e): Environment
    Kurzfassung: This document incorporates two parts, an MRL Calculator User Guide and an MRL Calculator White Paper which discusses the methodology used in the User Guide.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221062
    Sprache: Englisch
    Seiten: Online-Ressource (224 p.)
    Serie: Series on Emission Scenario Documents no.25
    Schlagwort(e): Environment
    Kurzfassung: This report constitutes an emission scenario document (ESD) for chemicals used in the electronics industry. It provides information on the sources and release pathways of chemicals during various processing techniques relevant to this varied industry sector, to help estimate releases of chemicals into the environment. Therefore, it will assist in the development of exposure scenarios and risk characterisation and assessment, for example as required by the REACH regulation (Registration, Evaluation, Authorisation and Restriction of chemicals.
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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085442
    Sprache: Englisch
    Seiten: Online-Ressource (154 p.)
    Serie: OECD Series on Testing and Assessment no.69
    Schlagwort(e): Environment
    Kurzfassung: To keep (Q)SAR applications on a solid scientific foundation, an international effort to articulate principles for (Q)SAR technology and to develop a guidance document for use of (Q)SAR in regulatory applications. This document presents those principles and helpful guides for validating (Q)SAR technology for a variety of applications.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224148
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 238; Sediment-Free Myriophyllum Spicatum Toxicity Test
    Paralleltitel: Parallelausg.: Test No. 238: Sediment-Free Myriophyllum Spicatum Toxicity Test
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne Directrice vise à évaluer la toxicité des produits chimiques sur le développement des plantes aquatiques submergées Myriophyllum spicatum cultivées dans un milieu sans sédiment. Dans le milieu d’Andrew modifié les cultures de Myriophyllum spicatum sont exposées à au moins 5 concentrations différentes du produit chimique d’essai pendant 14 jours. On utilise minimum de 10 réplicats pour les témoins et 5 réplicats pour chaque solution d’essai. Les variables mesurées sont : la croissance de la longueur de la tige, des branches latérales et des racines, l’évolution du poids frais et sec, et l’augmentation du nombre de verticilles. On détermine le taux de croissance spécifique (r) et le rendement (y), qui sont ensuite utilisés pour obtenir la CxEr et la CxEy (x pouvant être par exemple 10, 20, 50). De plus, la concentration minimale avec effet observé (CMEO) et la concentration sans effet observé (CSEO) peuvent être déterminé par calcul statistique.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264221291
    Sprache: Englisch
    Seiten: Online-Ressource (141 p.)
    Serie: Series on Emission Scenario Documents no.3
    Schlagwort(e): Environment
    Kurzfassung: This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns and release pathways of chemicals used as additives in plastics to assist in the estimation of releases of chemicals to the environment.
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224193
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 431 ; Corrosion Cutanée In Vitro ; Essai sur Modèle de Peau Humaine
    Paralleltitel: Parallelausg.: Essai n 431: Corrosion Cutanée In Vitro ; Essai sur Modèle de Peau Humaine
    Schlagwort(e): Environment
    Kurzfassung: The present Test Guideline addresses the human health hazard endpoint skin corrosion, following exposure to a test chemical. Skin corrosion is defined as the production of irreversible tissue damage, manifested as visible necrosis of the skin, according to the definition of the Globally Harmonised System for Classification and Labeling of Chemicals. This Test Guideline describes an in vitro procedure allowing the identification of non-corrosive and corrosive substances and mixtures, based on three-dimensional human skin model which reliably reproduces histological, morphological, biochemical, and physiological properties of the upper layers of human skin, including a functional stratum corneum. The procedure on reconstituted human epidermis is based on the principle that corrosive chemicals are able to penetrate the stratum corneum by diffusion or erosion, and are cytotoxic to the underlying cell layers. Two tissue replicates are used for each treatment (or exposure time), and for controls. Corrosive materials are identified by their ability to produce a decrease in cell viability below defined threshold levels at specified exposure time. Cell viability is measured by enzymatic conversion of the vital dye MTT into a blue formazan salt that is quantitatively measured after extraction from tissues. Corrosive substances are evidenced by their capacity to reduce cell viability below the defined threshold. Several validated methods are referenced in the Test Guideline and follow the procedure described above. Some of the methods referenced allow sub-categorisation among corrosive chemicals. This Test Guideline also includes a set of Performance Standards (PS) for the assessment of similar and modified TER-based test methods.
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: OECD Regional Development Working Papers no.2014/12
    Schlagwort(e): Klimawandel ; Stadtentwicklung ; Städtische Flächennutzung ; Wasserversorgung ; Kommunale Verkehrspolitik ; Energieversorgung ; Abfallwirtschaft ; Vergleich ; Nachhaltige Entwicklung ; OECD-Staaten ; Asien ; Environment ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Kurzfassung: The development of Asian cities is characterised by rapid and continuous urbanisation on an unprecedented scale, with rapid economic growth led in most places by the manufacturing industry, and rapidly increasing motorisation. The result has been escalating greenhouse gas emissions, sprawling urban development and local environmental impacts, as well as disparities in income, education levels and job opportunities in the urban population. These trends differ sharply from those in most of the OECD area and call for a green growth model that differs from those identified in previous OECD studies and that addresses the specific circumstances of Asian cities. This paper proposes an analytical framework for assessing policies for green growth in rapidly growing cities in the emerging world. It builds on Cities and Green Growth: A Conceptual Framework (Hammer et al., 2011) and is adapted to the urban policy context of dynamic Asia. Its three main elements are: i) identification of the key policy strategies for urban green growth in fast-growing Asian cities, highlighting similarities to and differences from OECD cities; ii) opportunities for green growth; and iii) enabling strategies for implementing urban green growth.
    Anmerkung: Systemvoraussetzungen: Acrobat Reader.
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (38 p.)
    Serie: OECD Environment Working Papers no.75
    Schlagwort(e): Environment
    Kurzfassung: This report focuses on households’ behaviour in relation to food consumption. It presents the results of follow-up econometric analysis of the 2011 OECD Survey on Environmental Policy and Individual Behaviour Change (EPIC). This report complements the overview of the survey data provided in the publication OECD (2014). It studies expenditure and willingness-to-pay (WTP) for organic food and food labelled as taking animal welfare into account...
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  • 97
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Serie: OECD Green Growth Papers no.2014/03
    Schlagwort(e): Environment ; Zambia ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Embracing green growth can secure strong, stable and sustainable development. Green growth recognises and integrates the value of natural capital into economic decision-making and development planning, which is critical to avoid natural capital depletion, the worst of climate change and social and national security risks (OECD, 2013). This is particularly true for developing countries, because of their dependence on natural assets and acute exposure and vulnerability to environmental risks, ranging from air, water and soil pollution, as well as natural resource scarcity and extreme weather events exacerbated by climate change. A green growth policy framework recognises and aims to address both micro- and macro-level pressures that countries face to grow their economies, while also managing environmental risks. In poorer developing countries, micro-level pressures may include lack of access to basic services such as shelter, fuel, water; while macro-level pressures are threats to stable livelihoods due to...
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Serie: OECD green growth papers 2014, 02
    Schlagwort(e): Environment ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Now that pollution is reaching worrisome levels in some countries and at the global level, there is a growing consensus that it needs to be explicitly considered as a by-product of the production process and incorporated in economic decisions. But this is not easy in the absence of markets and observable prices. Shadow prices of pollution, the opportunity cost of abating pollution in the form of reduced output, have to be estimated using specific techniques and serve several purposes. It’s a signal firms have to take into consideration when they decide upon their investment decisions. Shadow prices can also inform policymakers when they set policies. They can be used to assess policy ex ante by comparing the marginal benefits of environment policies with the cost they involve for private firms. These prices can be seen as benchmark for allowance price in emission market-based schemes or can be useful in designing optimal environmental tax schemes. The indicator can also be used ex post and can be considered as a policy indicator of pollution regulation and compliance to these regulations. More generally such prices are used each time there is a need to value pollution...
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    Sprache: Englisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 29.7cm.
    Serie: OECD/IEA Climate Change Expert Group Papers no.2014/04
    Schlagwort(e): Energy ; Environment
    Kurzfassung: Governments are currently negotiating the elements of a new climate change agreement to be adopted at the forthcoming COP 21 conference in Paris in 2015. The aim of this paper is to take stock of existing UNFCCC institutions and arrangements and the inter-linkages between them in the areas of mitigation, adaptation and loss and damage, means of implementation, and measurement, reporting and verification (MRV), with a view to informing discussions on the possible elements of a 2015 agreement. A pragmatic agreement would focus on using existing institutions and arrangements more effectively, before creating new ones. Some institutions and arrangements have been established only recently, and time is needed before their effectiveness can be fairly assessed.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 29.7cm.
    Serie: OECD/IEA Climate Change Expert Group Papers no.2014/06
    Schlagwort(e): Energy ; Environment
    Kurzfassung: Land management faces a series of daunting challenges in the 21st century. These include contributing to the global mitigation effort and adaptation needed to prevent dangerous climate change, while providing enough food for a population of 9 billion by 2050 as well as shelter and livelihoods for rural populations and various ecosystem services. The existing mitigation reporting and accounting arrangements for the land sector are complex, not applicable to all Parties, and provide limited scope for pursuing more costeffective accounting approaches that would enable developing countries to address conflicting policy objectives such as addressing climate change while increasing agricultural output. This paper has two aims. The first is to lay out possible elements of a long-term vision for the post-2020 reporting and accounting framework for emissions and removals from the land sector, building on existing experience with reporting and accounting as well as previous studies. The second is to identify possible steps that could be taken at COP 20 in 2014, COP 21 in 2015, and in 2016-2020 to put Parties on a pathway towards realising this vision.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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